Sweden: 2021 economic employer rules
Sweden may have, as of 1/1/2021 new economic employer rules vs. the current rules of legal employer. If the legislation is passed as proposed, there will be an increased governance role, and complexity, for employees visiting Sweden for which the local business may derive benefits therefrom.
ey-tax-alert-2020-2241-eyg006367.pdf
Strategizing Multinational Tax Risks 